How to close a sole proprietorship in a year yourself. How to close an individual entrepreneur with debts to the Pension Fund, tax and other debts - step-by-step instructions for self-liquidation. Application for liquidation

In a situation of extreme uncertainty about the future of global financial markets, many large legal entities go bankrupt and simply close down. Therefore, the situation of liquidation of the status of an individual entrepreneur by an individual ceasing his activities is not at all surprising. Some types of business simply become unprofitable to run, so representatives of this market segment sooner or later face the question “How to close an individual entrepreneur?” In this material we will consider a detailed algorithm of actions for eliminating the status of an individual entrepreneur in compliance with all legal requirements.

A complete package of documents, support at all stages of registering an electrical laboratory and obtaining a manager’s qualification certificate.

Step one - fill out the application

One of the documents for filling out an application for closing an individual entrepreneur is an application in form P26001. Its form can be downloaded from the official website of the Federal Tax Service and filled out independently on a computer or manually. When filling out, you must comply with the following requirements:

• In both cases, the letters must be in upper case (capitals), printed, Courier New 18 pt computer font;
• When filling out by hand, use a pen with black ink;
• In the first line of the application, indicate the OGRNIP (can be found in the certificate of registration of an Individual Entrepreneur), then the full name and Individual Tax Number;
• In the appropriate field, enter the number of the option for obtaining documentation:
  • 1 - in person;
  • 2 - to a trusted person;
  • 3 - by mail;
  • Indicate contact and landline telephone numbers in international format;
  • The remaining fields are filled in in certain situations (sending via the Internet, through a representative, etc.), and therefore are not mandatory.

Step two - payment of debts to the Tax Office

To close an individual entrepreneur, it is necessary to pay off all existing debts on taxes and pension insurance payments. Therefore, first of all, submit your latest tax return, pay the accrued tax amounts and fines/penalties (if any) and then proceed to further actions.

Step three - settlements with employees

If you use hired labor (even under a civil employment contract), you must urgently make a final calculation and confirm this with the insurance funds. The fact is that, according to the law, notice of dismissal must be provided to the employee 2 months before his actual removal from his position. A shorter period is determined for the Social Insurance Fund: 2 weeks before dismissal, it is necessary to send a similar notice in free form to the Social Insurance Fund (data on the employee and company indicating the planned dismissal).

In general, it is possible to agree with an employee on dismissal without working a two-month period. But in this case, he will still be entitled to payment for the remaining part of the two-month period after dismissal. Also, you can receive from him an application for resignation of his own free will, which will also eliminate the need to warn the Social Security Fund.

It is also worth remembering that upon dismissal, it is necessary to make a final calculation and payment, including salary for the period worked, monthly severance pay (equal to the average salary), compensation for unused vacation (if any). The fact of the last calculation is confirmed by the corresponding payments to the Pension Fund and the Social Insurance Fund.

P.S. No payments are made to pension and insurance funds for accrued severance pay. Those. you are not obliged to pay an additional 30% above the specified amount to government agencies.

Step four - payment of state duty

The cost of the service for liquidating an individual entrepreneur is quite low - 160 rubles. To pay it you need to do the following:

• Log in to the official website of the Federal Tax Service of the Russian Federation, open the online service called “Payment of state duty”;
• Click on the table item “State fee for registering an individual entrepreneur” and select from the drop-down list the item “State fee for registering the termination of an individual’s activities as an individual entrepreneur”;
• We fill in all the necessary fields with information about you, your individual entrepreneur registration certificate, place of residence, etc. Click “Next”;
• On the updated page, double-check the entered information and select the payment method: cash or electronic payment.

P.S. It is worth saying that the second option is available only to clients of partner banks, so it may not suit you.

If you pay by cash, click on the “Generate payment document” button and save it to your computer. Next, you will need to print and sign the received form in two places;

Step five - submitting a package of documents to the Federal Tax Service

After completing all the above operations, you need to take a receipt from the bank, attach it to the upper left corner of the application filled out in the first step (with a stapler or a regular paper clip) and, taking this “package” and your own passport with a pen, go to the local tax office.

Approaching one of the windows, sign the completed application (you cannot sign it before) and submit the documents for processing. At the same time, do not pay attention and insist on your opinion if the inspector demands any supporting documents about the fulfillment of all obligations to the Pension Fund and the Social Insurance Fund. This is an old scheme of work that is not legal today. You are not required to provide any confirmation because, firstly, the tax authority can and should independently make a request to other authorities, and secondly, the existing unpaid debt will remain hanging on you, only as an individual... At the same time, it is only important so that hired employees (if you had them) go through the databases as legally dismissed.

Step six - payment of all insurance premiums.

At this stage, it is necessary to repay all existing debts to the pension fund for employees and to yourself, in fact. The size of the first payment is redefined annually and in 2016 is equal to 23,153.33 rubles. (amount of payments to the Pension Fund and Social Insurance Fund). At the same time, an additional 1% is paid to the Pension Fund on any income exceeding 300 thousand rubles.

It is important to know! Being on the simplified tax system “income” you can reduce the amount of payments by 100% of all fixed payments made if you do not have employees and by 50% if you have them. UTII also provides for a maximum reduction equal to 50% of the fixed contributions made, but only for employees. And the Unified Agricultural Tax and the simplified tax system “Income minus expenses” do not at all provide the opportunity to reduce the amount of insurance payments. You can only include them in your own expenses.

As for employee benefits, in 2016 they are equal to 30% of the current salary. Moreover, 22% of them are sent to the pension fund, 5.1% to the compulsory health insurance fund and 2.8% to the Social Insurance Fund. But for some types of organizations this percentage can be significantly reduced. In addition, you do not have to pay insurance premiums for employees employed on the basis of a GPC agreement. You can pay either in cash or by money transfer using a Sberbank payment order.

You should also know that reporting for an organization with more than 25 employees is submitted only in electronic form, while smaller formations can still submit paper documents.

Step seven - deregister yourself as an employer with government agencies

To avoid further accrual of contributions, fines and penalties for non-payment, it is necessary to deregister as employers with two government agencies (FSS, Pension Fund). This is quite simple to do: after paying all obligations for contributions, we send or personally bring to the social insurance an application to remove you from the register, and to the pension fund an application in the established form. Also, documents confirming the end and correct termination of all labor relations with hired workers are provided to both bodies.

The response will be received within 14 days: official confirmation of deregistration will be sent to you by email.

Step eight - deregistration of the existing cash register

If you used a cash register in your activities, you must also remove it from state registration. To do this, first of all, call your service company and call a specialist who will take the latest fiscal data from the machine, turn it off correctly and draw up a special report in the KM-2 form. Also, you need to fill out an application to deregister the cash register. After this, we collect the entire package of documents:

• Fiscal report and completed application;
• Documents for registration of cash register;
• Completed cashier-operator logbook;
• Technical data sheet of the device;
• Your own passport.

All these documents must be taken to the tax office yourself or delivered through an authorized representative, after which the cash register machine will be deregistered.

Step nine - closing a bank account

If you, as an individual entrepreneur, opened a current account for business activities, you should close it. This clause is not mandatory by law, but many banks silently include in the terms of the agreement an obligation to notify them in a timely manner about the closure of accounts. Therefore, for failure to comply with such conditions, you can expect penalties and fines, which the closing enterprise does not need.

Thus, by closing the current account, you finally complete the process of closing an individual entrepreneur!

It's not as complicated as it seems. And you can always get qualified help/advice from any government agency. So you can go through this process on your own, without the expense of hiring an expensive private lawyer to help you.

Mainly because the world's financial markets face an uncertain future, a large number of corporate entities are beginning to fail and close down. Therefore, it is no longer surprising when a private entrepreneur suddenly decides to liquidate his status and end his career. Running certain types of business is becoming unprofitable, so the question is increasingly being asked among individual entrepreneurs about how to close an individual entrepreneur.

The procedure for closing an individual entrepreneur in 2016

• The first thing you need to do is fill out an application using form P26001. This document can be downloaded from the website of the Federal Tax Service. Filling is possible either with a pen, exclusively black, or using a computer. Data must be entered in capital block letters; Courier New 18 pt font is required on the computer. The completed form must be kept until you visit the tax office.
• The second action is the closure of all debts related to pension and insurance payments.
• Next, it is necessary to carry out the final calculation and confirm this action in the insurance funds. But this applies only to those situations in which the entrepreneur has employees under an employment contract. They must be informed of dismissal 2 months in advance and receive the necessary compensation payments. It is also possible to agree with employees on a shift without employment for 2 months, but then the amount for working out these months still needs to be paid by law. If the employee himself writes a letter of resignation, then the Insurance Fund does not need to be notified.
• Then the individual entrepreneur must pay for the liquidation of the individual entrepreneur. It costs only 160 rubles. This can be done on the official website of the Tax Service using the “Payment of Duty” service. After choosing a payment method, you will be able to receive a document, print it, and pay the required amount using it at Sberbank.
• The receipt that the bank will issue must be attached to the application in the area on the top left. We add a passport to it and take it to the tax office. Already at the branch you need to sign the application and submit the documentation for processing.
• After this, it is important to pay off all existing debts to your employees and the pension fund.
• Next, you need to remove yourself as an employer from registration with the state bodies of the Social Insurance Fund and the Pension Fund of the Russian Federation. To do this, appropriate applications are written to social insurance and the pension fund and the necessary documents are provided.
• Then you need to remove from the official register all the cash registers that the entrepreneur had.
• The last step is to close the bank account, if one has been opened.
• Once all steps have been completed, the closure of the individual entrepreneur can be considered completed.

A receipt for payment of the state fee for closing an individual entrepreneur is one of the mandatory documents submitted by an individual to the tax authority for deregistration as an entrepreneur. Without this receipt, the application for termination of activity in form P26001 will not be accepted or the registration of this application will be refused. It is important to correctly fill out all the details of the payment document in order to avoid assigning state duty in the budget to unclear payments.

The regulatory framework and the amount of state duty for closing an individual entrepreneur in the receipt

The requirement to pay the state duty is specified in subparagraph. "b" clause 1 art. 22.3 of Law No. 129-FZ (on state registration of individual entrepreneurs and legal entities). At the same time, in sub. “a” clause 1 art. 23 of this law states that in case of failure to provide any of the required documents, a refusal to perform a registration action (including deregistration of an individual entrepreneur) may be received. The legality of the refusal to register an application to terminate the activities of an individual entrepreneur is confirmed by judicial practice (for example, the Decision of the Supreme Arbitration Court of May 3, 2012 No. VAS-5516/12).

The amount of state duty when deregistering an individual entrepreneur is specified in subparagraph. 7 clause 1 art. 333.33 Tax Code of the Russian Federation. The legislator tied this fee to the amount of the fee for registering individual entrepreneurs, which is 800 rubles as of 2017. Termination of activities as an individual entrepreneur is subject to a fee of 20% of the state registration fee. That is, the receipt for payment of the state duty for closing an individual entrepreneur in 2017 should be in the amount of 160 rubles (800 x 20%).

Changes are sometimes made to legislation, so it is necessary to clarify the current amount of state duty before paying.

You can send a payment for state duty by bank transfer from your current or personal account, online through the tax service website, in cash at Sberbank or payment acceptance machines installed in some registration authorities.

Mandatory details that the receipt for payment of the state duty for closing an individual entrepreneur contains

Bank details and the name of the recipient on the receipt will depend on the region in which the entrepreneur will submit documents on termination of activity. They must be clarified with your tax authority.

Among the required payer details:

• registration address;
• TIN (required for non-cash payments).

An important detail for paying state duty is KBK (budget classification code). It indicates the subject of payment. If an error is made in this code, the payment will not be able to be identified in the budget, and you will either have to make an adjustment through the bank or pay the state duty again.

The BCC will depend on how the documents are submitted. If an application to terminate the activities of an individual entrepreneur is submitted directly to the tax authority, the BCC should indicate the following:

182 1 08 07010 01 1000 110

Currently, it is permissible to submit documents for deregistration of individual entrepreneurs through multifunctional centers (MFC). In this case, the BCC will be like this:

182 1 08 07010 01 8000 110

The OKTMO code indicates the municipal district to which the payer’s address belongs. Accordingly, this code is individual. It can be found on the tax office website.

When paying the state fee for closing an individual entrepreneur, the receipt can be filled out online ]]> on the tax service website ]]>. In this way, it will be possible to practically eliminate the possibility of error, because KBK is asked to select from a list, OKTMO service selects it independently based on the payer’s address data, and the remaining details are filled in automatically. It makes sense to take advantage of this opportunity to avoid possible adjustments in the future.

This step-by-step instruction describes in detail the procedure for closing an individual entrepreneur. With its help, you will get the most complete idea of ​​how to close an individual entrepreneur in 2019, and also save your time searching for the necessary information.

1. Choose a method for closing an individual entrepreneur

There are two ways to close an IP:

1. Independent closure of an individual entrepreneur. A fairly simple procedure, which consists of preparing a number of documents and performing some preparatory procedures (paying taxes, fees, dismissing employees, etc.). In addition, by going through all the steps of closing an individual entrepreneur on your own, you will gain invaluable experience that may be useful to you more than once.
2. Paid closure of individual entrepreneurs through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of closing an individual entrepreneur on their own.

How much does it cost to close a sole proprietorship?

Close the IP yourself

Close an individual entrepreneur for a fee through a specialized company

The cost of paid closure of an individual entrepreneur depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for closing an individual entrepreneur, as a rule, is not included in this amount.

Note: the cost does not take into account the costs of taxes and fees, contributions, fines that may need to be paid, as well as the costs of settlements with employees (if any).

Comparison of independent and paid closure of individual entrepreneurs

Closing method	Advantages	Flaws
Independent closure of an individual entrepreneur	Useful experience in preparing documents and communicating with government agencies. Saving money on paid services from law firms.	Possible refusal to close an individual entrepreneur due to errors in prepared documents. The result is a loss of time and money. BUT, if you follow these instructions and carefully prepare documents, the risk of refusal is reduced to 0.
Paid closure of an individual entrepreneur through a law firm	The specialized company assumes the risk of refusal to close the individual entrepreneur. Preparation, submission and receipt of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will have a poor understanding of the procedure for closing an individual entrepreneur.

2. We carry out preparatory actions

Before its closure, according to the law, an individual entrepreneur must fulfill only the first two points; he can fulfill the rest after cessation of activity. But, in practice, tax authorities often require that all the actions described below be performed at once.

Payment of taxes, fines and penalties to the Federal Tax Service

At this stage, you need to know exactly what amounts of taxes, fines and penalties you need to pay. Directly, the amount of taxes payable depends on the taxation system on which the individual entrepreneur is located. You can obtain accurate information about existing debts and overpayments of taxes, fees and fines by reconciling settlements with the tax authority.

You can read more about individual entrepreneur taxes on this page.

Paying insurance premiums “for yourself”

Deregistration of cash register equipment

If by the time the individual entrepreneur is closed you have not made the transition to a new type of cash register, to deregister you need to write an application, and on the day of submitting it to the tax authority, call an engineer from your central service center, who must draw up a fiscal report. Next, you need to submit the following documents to the Federal Tax Service (the list may differ in different tax authorities):

• application for deregistration;
• KKT passport;
• cash register registration card;
• cashier-operator's journal;
• agreement with the central service center;
• removed fiscal report;
• passport;
• a copy of the latest financial statements (declaration, balance sheet).

If you work at an online cash register, to deregister you will need:

1. Fill out an application for deregistration of the online cash register and, within one business day from the date of occurrence of the circumstances in connection with which deletion was required, send it to the Federal Tax Service (to any tax office in paper form, through the personal account of the cash register, or through the OFD). Additionally, you need to provide a report on the closure of the fiscal drive.
2. Receive a card about deregistration of the cash register. The deadline for generating a Federal Tax Service card is 5 working days from the date of application. After another 5 working days, you will be sent an up-to-date card through the CCP or OFD office (if desired, you can request a paper copy from the tax office).

3. We prepare the necessary documents for closing an individual entrepreneur

Application for closure of individual entrepreneur

An application in form P26001 is the main document required to terminate the activities of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as application samples for 2019, can be found on this page.

Receipt for payment of state duty

In 2019, the state duty for closing an individual entrepreneur is 160 rubles. You can generate a receipt and also pay for it online using this service on the official website of the Federal Tax Service (section State duty for registration of individual entrepreneurs). There you can print out a paper receipt and pay for it at any convenient Sberbank branch.

4. We check the collected documents

The final set of documents should include:

1. Application for closing an individual entrepreneur (form P26001) – 1 copy.
2. Original receipt of state duty with a stamp of payment.

5. Submit documents to the tax office

The collected documents must be submitted to the tax authority that registered it (for example, in Moscow this is Federal Tax Service No. 46), and not to the one where it was registered (this does not apply to paying taxes and submitting reports). You can find out the address and contact information of your tax office using this service.

When independently submitting documents to the Federal Tax Service, an individual entrepreneur does not need to certify the signature on the application. However, when submitting documents through an authorized representative or sending documents by mail (necessarily with a declared value and an inventory of the contents), notarization is required.

6. We receive a document confirming the closure of the individual entrepreneur

After receiving the documents, the tax service is obliged to issue (send) a receipt confirming their receipt and, within 5 days, close the individual entrepreneur by issuing (sending) you a corresponding notification (form No. 2-4-Accounting) and the Unified State Register of Entrepreneurs (EGRIP) Record Sheet.

After the closure of the IP

Please note that:

• an individual is not exempt from paying taxes, fines, insurance premiums and other debts incurred during his activities as an individual entrepreneur;
• if any of the actions described above to prepare for the closure of the IP have not been completed, then after closure they must be completed as quickly as possible;
• if there is an IP seal, its destruction is not necessary;
• if necessary, an individual entrepreneur can be opened again immediately after closure (for example, for a quick transition to another taxation system).